Understanding the various Estate Tax provisions of the Internal Revenue Code is important to any practitioner involved in Estate planning. In 2010 the Estate tax provisions of the Internal Revenue code were essentially repealed for one year as a result of the 2001 Act. This course is designed to provide an understanding of these important provisions that once again are effective.

Prerequisites

None

Advanced Preparation

None

Level

Basic

Learning Objective

To provide the practitioner with a practical understanding of the Estate tax provisions of the Internal Revenue Code and to help him or her prepare for more advanced level courses in estate planning